Rosenfield and Co.

Rosenfield and Co.Main Contact

Robert B. Morrison, ASA BV/IA
Paul Dumm, CPA, ABV, CFF, CFE, ASA

Contact Information

Office: Orlando, FL
Phone: 407-770-1281 (Robert) | 407-722-8781 (Paul)
Website: www.rosenfieldandco.com

Financial decisions made today often have significant and long-lasting impacts. Let Rosenfield and Co. provide you with credible and timely information necessary to make those decisions. We are a full service business valuation and forensic accounting firm providing business valuations for financial reporting, estate and gift, sale and purchase, and litigation purposes; forensic accounting investigations for civil and criminal matters; and consulting and testifying expert witness services in commercial disputes. Members of the firm frequently are also appointed in state and federal courts as a court-appointed neutral.

The Rosenfield and Co. team includes Accredited Senior Appraisers, Certified Public Accountants, Certified Fraud Examiners, and other professionals holding business valuation and forensic credentials. Our professionals have been qualified in arbitration proceedings and in federal and state courts as experts in valuation, forensic accounting, and economic damage matters.

When you retain Rosenfield and Co., you are retaining proven and recognized industry professionals who have the skills, knowledge, training, experience and credentials necessary to provide thorough and credible conclusions.

Business Valuation and Forensic Accounting Services

Business Valuation

  • Purchase price allocation
  • Intangible asset impairment
  • Gift and estate tax
  • Business acquisition, sale or merger
  • C to S conversion
  • Options and warrants
  • Expert testimony

Forensic Accounting

  • Business/economic damages
  • Post transaction disputes
  • Shareholder/partner disputes
  • Fraudulent transfers
  • White collar fraud
  • Financial statement fraud

Court Appointments

  • State and federal court Receiver
  • Bankruptcy Trustee
  • Bankruptcy Examiner
  • Special Master
  • Liquidating Agent

Robert B. Morrison, ASA BV/IA
Robert B Morrison, Business Advisory ServicesPartner & Firm Leader: Business Advisory Services

Email Robert B Morrison

Experience

Robert “Bob” Morrison serves as Partner and Firm Leader of the Business Advisory Services Team for Rosenfield and Company, PLLC. He is the former Managing Partner of Morrison Valuation & Forensic Services, LLC, which merged with Rosenfield and Company, PLLC in January 2020. His experience in private industry corporate accounting and finance spans from 1979-1991 until making the transition to public accounting. Bob has been providing Business Valuation, Forensic and Litigation Consulting Services since the early 1990’s.

Prior to joining Rosenfield and Company and founding MorrisonVFS in 2011, Bob served as a senior member and practice leader of three international public accounting consulting practices in the areas of Financial Analysis, Forensic Accounting, Litigation Support, Business Valuation and Business Damage Evaluations. In addition to his client service and practice administration responsibilities, he also served as a national instructor for internal technical training classes.

Bob has provided expert testimony regarding financial and accounting matters in federal and state courts and in arbitration proceedings. He has served as the court appointed Special Master, Independent Accountant, and Receiver; and in bankruptcy court as the court appointed Examiner, Chapter 11 Trustee, and specially appointed Chapter 7 Trustee. Appointments in federal court have included matters involving the U.S. Federal Trade Commission and the Securities and Exchange Commission. Robert is additionally trained as a Collaborative Family Law Professional.

Bob is elected to the Board of Trustees of The Appraisal Foundation (TAF) and previously served on the TAF Business Valuation Resource Panel. He earned the coveted Accredited Senior Appraiser designation in Business Valuation and the Intangible Asset appraisal specialty (BV/IA) from the American Society of Appraisers (ASA). He previously served as the International President, International Vice-President, and International Secretary/Treasurer of the ASA, as a member of the ASA’s Executive Committee, as Vice-Chairman and Chairman of the Business Valuation Committee of the ASA, and as a national instructor and course developer for the ASA. He also previously served as the Chai man of the Education Committee and Vice-Chairman, then Chairman of the Board of Directors of the International Institute of Business Valuers.

Bob previously served on the Steering Committee of the Valuation and the Forensic Accounting and Litigation Services Section of the Florida Institute of Certified Public Accountants (FICPA) where he served as Chairman during 2005-2006. Bob is on the adjunct faculty of Stetson University’s and University of Central Florida’s Business Schools. He designed and taught a business valuation course to graduate accounting and MBA students at Stetson.

Professional Activities

  • The Appraisal Foundation
    • Business Valuation Resource Council, 2019-present
    • Board of Trustees, 2020
  • American Society of Appraisers (ASA)
    • Accredited Senior Appraiser with Intangible Asset Appraisal Specialty
    • International President, 2018-2019
    • International Vice President, 2017-2018
    • International Secretary/ Treasurer, 2016-2017
    • Executive Committee, 2016-2020
    • Business Valuation Committee, 2008-2017
    • Vice-Chairman, 2011-2013
    • Chairman, 2013-2015
    • Immediate Past-Chairman, 2015-2017
    • National and International Instructor, 2007-present
    • Course Development Subcommittee, 2007-2010
    • Advanced Business Valuation Conference Committee, 2010; Orlando/Central Florida Chapter
    • Treasurer, 2001-2002
    • Orlando/Central Florida Chapter President, 2002-2003
  • Florida Institute of Certified Public Accountants (FICPA); Valuation, Forensic Accounting and Litigation Services Section
    • Member, 1999-2012
    • Chair, 2005-2006
    • Vice Chair 2004-2005
    • Advisory Council, 2007-2010
    • Steering Committee, 2004-2007
    • Resource Council, 1999-2004
  • International Institute of Business Valuers (iiBV)
    • Board Member, 2014-2016
    • Board Chairman, 2015-2016
  • Central Florida Bankruptcy Law Association (CFBLA)
    • 1991-present
  • Trained Collaborative Family Law Professional

Education

  • Bachelor’s, Finance- Miami University in Ohio
  • Master’s, Finance Concentration – University of Central Florida

Work Experience

  • Partner/Firm Leader Business Advisory Services – Rosenfield and Company, PLLC, 2020-Present
  • Founder/Managing Partner – Morrison Valuation and Forensic Services, 2011-2020
  • Partner/Managing Director – RSM McGladrey, LLC Valuation, Forensic Accounting and Litigation Services, 2007-2011
    Tedder James Worden & Associates, 1999-2007
  • Managing Director – KPMG, LLP, Forensic and Litigation Services, 1996–1999
  • Senior Manager – Coopers & Lybrand, LLP, Financial Advisory Services, 1991-1996
  • Workout Officer & Asset Manager – Pioneer Savings Bank, 1989–1991
  • Asset Manager – Cardinal Industries, Inc., 1987-1989
  • Manager of Finance – Morley Properties, Inc., 1984-1987
  • Manager of Finance – General Mills Restaurant Group, Inc., 1982-1984
  • Financial Analyst – General Electric, Inc., 1979-1982

Business and Community Activities

  • Central Florida YMCA – Board Member 2001-2007, Finance Committee Member 2001-2006, Chair Finance Committee 2004-2006, Chair Scholarship Program 2006, Audit and Treasury Committee 2006-2020
  • Central Florida Zoo & Botanical Gardens – Board Member 2015-2018 and 2020-present, Treasurer 2015-2018
  • School Clothes Make a Difference, Inc. – Board Member 1995- 1996, Treasurer 1995-1996

Court Appointment Experience

  • Examiner – Shuttle Express, Inc., Debtor, U.S. Bankruptcy Court, MD of Florida, 1993
  • Examiner – Grammco Family of Companies, U.S. Bankruptcy Court, MD of Florida, 1995 Chapter 11 Trustee – Global Tire Recycling of Sumter County, Inc., U.S. Bankruptcy Court, MD of Florida, 2003-2006
  • Receiver – Southern Lumber Sales, Inc.; Robbins Manufacturing Company. Inc. v. Southern Lumber Sales, Inc., 18th Judicial Circuit, Seminole County, Florida, 2004-2010
  • Receiver – Mary Jo Poston v. Robert S. Poston, 9th Judicial Circuit, Orange County, Florida, 2005-2007
  • Receiver – Hospitality Renovations, Inc.; Hospitality Renovations, Inc., et al. v. Galen Gritzer, et al., 9th Judicial Circuit, Orange County, Florida, 2005-2007
  • Special Master – Harvey’s Indian River Groves, Inc., et al. v. Sharon Harvey Fontana, 18th Judicial Circuit, Brevard County, Florida, 2006-2007
  • Receiver – Zabella Restaurants, LLC; Donald Shaver v. Zabella Restaurants, LLC, et al., 9th Judicial Circuit, Orange County, Florida, 2006
  • Receiver – ZG Towne Place, LP; Lehman Brothers Holdings, Inc. v. ZG Towne Place, LP, et al., 9th Judicial Circuit, Orange County, Florida, 2006-2007
  • Trustee – Skyway Unsecured Creditors Trust, U.S. Bankruptcy Court, MD of Florida, 2007-2009
  • Receiver – VN Hotel Properties III, LLC, 9th Judicial Circuit, Orange County, Florida, 2008-2009
  • Chapter 11 Trustee – Superior Homes & Investments, LLC, US Bankruptcy Court, MD of Florida, 2009
  • Chapter 11 Examiner – M. Davis Management, Inc., US Bankruptcy Court, MD of Florida, 2009
  • Chapter 7 Trustee – Superior Homes & Investments, LLC, US Bankruptcy Court, MD of Florida, 2009-2018
  • Custodian – ZMG Covered bridge, LLC, 9th Judicial Circuit, Orange County, Florida, 2009-2010
  • Receiver – JPM Accelerated Services, Inc.; Federal Trade Commission v. JPM Accelerated Services, Inc., et al., Federal Court MD of Florida, 2009-2011
  • Receiver – Clarendon Petroleum, Inc.; Pinnacle Bank v. Clarendon Petroleum, Inc., et al., 8th Judicial Circuit, Seminole County, Florida, 2010-2010
  • Receiver – Sarah G’s Holdings, Inc.; Pinnacle Bank v. Sarah G’s Holdings, Inc., et al., 7th Judicial Circuit, Volusia County, Florida, 2011-2012
  • Chapter 11 Examiner – Forsyth, LLC, et al., US Bankruptcy Court, MD of Florida, 2011
  • Receiver – WR at Clermont, LLC; Pinnacle Bank v. WR at Clermont, LLC,5th Judicial Circuit, Lake County, Florida, 2011-2012
  • Receiver – Freedom Environmental Services, Inc.; Securities and Exchange Commission v. Freedom Environmental Services, Inc., et al., Federal Court MD of Florida, 2012-2014
  • Receiver – The Green Savers, LLC; Federal Trade Commission v. The Green Savers, LLC, et al., Federal Court MD of Florida, 2012-2014
  • Receiver – Hawaiian Plaza Realty, Inc.; Pinnacle Bank v. Hawaiian Plaza Realty, Inc., et al., 9th Judicial Circuit, Orange County, Florida, 2013
  • Liquidating Agent – Bunkers International Corporation, et al., U.S. Bankruptcy Court, Middle District of Florida, 2016–present
  • Assignee for the Benefit of Creditors – Lake Mechanical Consultants, LLC, Lake County, Florida, Aug. 2016-present
  • Liquidating Agent – Square One Development, LLC, et al., U.S. Bankruptcy Court, Middle District of Florida, May 2018–2020
  • Receiver – T&D Properties, Inc.; David Wagner v. T&D Properties, Inc., 9th Judicial Circuit, Orange County, Florida, 2018-2019
  • Receiver – K&W Excavating, LLC, K&W Investment Ventures, LLC; Roy Williams v. K&W Excavating, LLC, 18th Judicial Circuit, Seminole County, Florida, 2019-present

Expert Testimony

  • Hearing – Shuttle Express, Inc., Debtor, U.S. Bankruptcy Court, Middle District of Florida, Jun. 1993
  • Deposition – Jerold A. Watson & Sons v. E.I. duPont de Nemours & Co., Columbia, SC
  • Deposition – Shady Grove Plantation & Nursery v. E. I. duPont de Nemours & Co., U.S. District Court, District of South Carolina
  • Deposition – Seminole Electric Cooperative, Inc. v. Apalachicola Northern Railroad Company, 14th Judicial Circuit in and for Bay County, FL, Dec. 2000
  • Deposition – Blaine E. Timmer v. Water Bonnet Manufacturing, Inc., 18th Judicial Circuit in and for Seminole County, FL, Dec. 2000
  • Trial – Blaine E. Timmer v. Water Bonnet Manufacturing, Inc., 18th Judicial Circuit in and for Seminole County, FL, Mar. 2001
  • Trial – Susan Morales v. Jarratt G. Bennett, et al., 9th Judicial Circuit in and for Orange County, FL, May 2001
  • Deposition – The Rick and Brenda Ricketts Corporation v. Excel Communications, Inc., Dallas, TX, Oct. 2001
  • Deposition – Osceola County School District v. Trane Corporation, et al., 9th Judicial Circuit in and for Osceola County, FL County, FL, Oct. 2001, Feb. 2002
  • Arbitration – The Rick & Brenda Ricketts Corporation, Inc. v. Excel Communications, Inc., Dallas, TX, Oct. 2001
  • Deposition – Jerry Gilley d/b/a Gilley Farm, et al v. Freidman, Rodriguez, Ferraro & St. Louis, P.A., et al, 8th Judicial Circuit in and for Alachua County, FL, Aug. 2002
  • Deposition – Frank Schlitt v. Legend Properties, Inc., 19th Judicial Circuit in and for Indian River County, FL, Oct. 2002
  • Deposition – Jan Harrold v. Peter Moeller, 9th Judicial Circuit in and for Orange County, FL, Feb. 2003
  • Deposition – Sphinx International, Inc., et al. v. National Union Fire Insurance Company of Pittsburgh, P.A., et al., U.S. District Court, Middle District of Florida, Apr. 2003
  • Deposition – Lakeland Drum Service, Inc., et al. v. Tampa Electric Company, 10th Judicial Circuit in and for Polk County, FL, May 2003
  • Deposition – Boyd Rowe v. GEICO Insurance Company, 18th Judicial Circuit in and for 18th Judicial Circuit in and for Brevard County, FL, Jul. 2003
  • Deposition – Land Investments, Ltd., et al. v. Arvida/JMB Partners II, Ltd., et al., 18th Judicial Circuit in and for Seminole County, FL, Oct. 2003
  • Deposition – Patrick Keller, et al. v. Progressive Express Insurance Company, et al., 7th Judicial Circuit in and for Duval County, FL, Nov. 2003
  • Hearing – Global Tire Recycling of Sumter County, Inc., Debtor, United States Bankruptcy Court, Middle District of Florida, Orlando Division, Dec. 2003
  • Deposition – Kenneth Hyatt d/b/a Hyatt Farms v. Arnold Mack, Mack Farms, et al., 10th Judicial Circuit in and for Polk County, FL, Jan. 2004
  • Trial – Kenneth Hyatt d/b/a Hyatt Farms v. Arnold Mack, Mack Farms, et al., 10th Judicial Circuit in and for Polk County, FL, Feb. 2004

Paul Dumm, CPA ABV, CFF, CFE, ASA
Consulting Services Team:  Business Advisory Paul Dumm, Business Advisor

Email Paul Dumm

Experience

Paul is an integral member of Rosenfield and Company’s Business Advisory Team. He joined the firm during the merger of his former firm, Morrison Valuation & Forensic Services with Rosenfield in early 2020. He holds a Bachelor’s in Accounting from St. Francis University and a Master’s in Taxation from the University of Central Florida. Paul has extensive experience in the areas of Business Valuations, Forensic Accounting, Economic Damage Evaluations, Litigation Support, Insolvency Advisory Services and Financial Analysis.

Paul has performed these specialty services in matters involving suspected fraudulent activities by employees and third parties, as well as in matters involving bankruptcy and insolvency, marital dissolution, shareholder disputes, and contract disputes. Paul’s forensic accounting work has been used to assist clients in pursuing criminal and civil actions against employees and third parties and in filing insurance claims. He has performed business valuations for a variety of purposes, including mergers and acquisitions, financial reporting, estate and gift tax, shareholder/member/partner disputes, and other litigation matters. Paul has provided expert testimony regarding financial and accounting matters in both Federal and State courts and in arbitration proceedings and has served as the court appointed Examiner in U.S. Bankruptcy Court.

Paul is licensed as a Certified Public Accountant (CPA) in Florida. In addition to being a CPA, Paul holds several other professional credentials, including the Accredited in Business Valuation (ABV) and the Certified in Financial Forensics (CFF) credentials from the American Institute of Certified Public Accountants (AICPA), the Certified Fraud Examiner (CFE) credential from the Association of Certified Fraud Examiners (ACFE), and the Accredited Senior Appraiser (ASA) credential from the American Society of Appraisers.

Professional Memberships

  • American Institute of Certified Public Accountants (AICPA)
    • 1994-present
  • Florida Institute of Certified Public Accountants (FICPA)
    • Member of Valuation, Forensic Accounting, and Litigation Services Section, 2003–present
    • FICPA VFALS Steering Committee, 2007-2013, Vice Chair 2011-2012, Chair 2012-2013
    • FICPA VFALS Bankruptcy Task Force Leader, 2006-2007
    • FICPA VFALS Conference Planning Committee member, 2006-2018, Chairman 2009-2010, 2014-2015, 2015-2016
    • Member of Peer Review Committee, 1999-2002
  • Association of Certified Fraud Examiners
    • Member, 2007-present
    • Secretary of Board of Directors of Central Florida Chapter, ACFE, 2011-2012
  • Central Florida Bankruptcy Law Association
    • Member
  • American Society of Appraisers
    • Member, 2014-present

Education

  • Bachelor’s, Accounting – St. Francis University
  • Master’s, Taxation – University of Central Florida

Work Experience

  • Business Advisory Team – Rosenfield and Company, PLLC, 2020-
    Present
  • Director – Morrison Valuation and Forensic Services, LLC, 2012-
    2020
  • CS Manager – McGladrey LLP, through merger with Tedder, James, Worden & Associates in 2007 Consulting Services Division, 2003-2012
  • Audit Manager – Tedder, James, Worden & Associates Audit Department, 2001-2003
  • Partner – Grennan, Gase & Dumm and Grennan, Gase, Dumm & Borcheck, 1996-2001
  • Audit Senior – KRG&G, 1991-1996
  • Self-Employed – 1988-1990
  • Audit Senior – Price Waterhouse, 1984-1988

Court Experience

  • Examiner – Climate Control Mechanical Services, Inc., Debtor, U.S. Bankruptcy Court, MD of Florida, Jacksonville Division, 2017

Expert Testimony

  • Arbitration – Florida Extruders International, Inc. v. Travelers Casualty and Surety Company of America, Orlando, FL, Jul. 2006
  • Trial – Overton Consulting, Inc., Plaintiff/Harry B. Overton and Overton Consulting, Inc., Counter Defendants vs. Dennis A. Kebbel and Generations Financial, Inc, Defendants and Counter Claimants, Case No. 06-CA-6280, Orlando, FL, Apr. 2008
  • Hearing – Centurion Investments, et al. v. Dower Drummond, et al., Case No. 09-CA-1586-OC, Osceola County, FL, Oct. 2009
  • Deposition – Central Florida Cancer Institute, P.A. and Randy V. Heysek M.D./Plaintiffs v. Andrew O’Leary, D.O/Defendant and Counter-Plaintiff v. Central Florida Cancer Institute, P.A., Randy V. Heysek, M.D., Sandra J. Sha, M.D., and Susan Ross, M.D./Counter-Defendants, Polk County, FL, Dec. 2010
  • Deposition – Jackson Square, LLC v. Wagner Square, LLC, et al., Dade County, FL, Feb. 2011
  • Arbitration – Jackson Square, LLC v. Wagner Square, LLC, et al., Dade County, FL, Mar. 2011
  • Deposition – Hulke Construction Company, LLC v. Remedy Intelligent Staffing, Inc., Case No. 6:10-cv-01595-GKS-KRS, United States District Court, Middle District of Florida, Orlando Division, Jul. 2011
  • Deposition – Brevard County School Board v. Petters/Fayed, Case No. 11-5494TTS and 11-5495TTS, State
    of Florida, Division of Administrative Hearings, Mar. 2012
  • Deposition – Advanced Pier Technology, LLC v. Heather Walk Homeowners Association, Inc., Case No.
    CA-11-2589, Hernando County, Florida, Nov. 2013
  • Trial – Advanced Pier Technology, LLC v. Heather Walk Homeowners Association, Inc., Case No. CA-11-2589, Hernando County, Florida, Sep. 2014
  • Hearing – Monica Salazar and Juan Quiroga v. Nicole Wickens and Validus Construction Services, LLC, Case No. 2017-CA-003779-O, Orange County, Florida, Sep. 2017
  • Trial – Climate Control Mechanical Services, Inc., Inc., Debtor, U.S. Bankruptcy Court, MD of Florida, Jacksonville Division, Jan. 2018
  • Deposition – Bunkers International Corp., Debtors, Robert B. Morrison, Trustee of the Chapter 11 Estate of Bunkers International Corp., et al v. John Canal, Maria Canal, et al., US Bankruptcy Court, MD of Florida, Orlando Division, Nov. 2018
  • Arbitration – Brandon Blackburn, Claimant, v. Unmanned Safety Institute, Inc., Respondent, AAA Case No. 01-19-0003-4592, Sep. 2020

Seminars, Lectures, and Publications

  • “Financial Statement Valuation and Attestation” – FICPA FABExpo, Orlando, FL, Jun. 2005
  • “Financial Statement Valuation and Attestation” – FICPA 20th Annual Accounting Show, Ft. Lauderdale, FL, Sep. 2005
  • “Forensic Accounting” – Institute of Internal Auditors – Tampa Bay Chapter, St. Petersburg, FL, Oct. 2007
  • “Forensic Accounting” – FICPA, Brevard Chapter/Institute of Internal Auditors, Brevard Chapter, Indian Harbour Beach, FL, Dec. 2007
  • “Discovering Electronic Discovery” – Central Florida Bankruptcy Law Association, Orlando, FL, Jan. 2008
  • “Discovering Electronic Discovery” – Central Florida Chapter, ACFE, Orlando, FL, Feb. 2008
  • “Disaster Recovery and Business Continuity” – Construction Financial Management Association, Orlando, FL, May 2008
  • “Technology on a Budget” – FICPA 2009 Valuation, Forensic Accounting, and Litigation Services Conference, Jan. 2009
  • “Fraud and Forensic Consulting” – firstMONDAY, Vo. 12 No. 10, Oct. 2009
  • “Fraud Awareness” – Panelist, Florida Government Finance Officers Association Annual Conference, May 2012
  • “Fiscal Monitoring and Compliance: Requirements and Best Practices” – Florida Association for Community Action, Inc., May 2012
  • “Fraud Awareness – What To Do When Segregation of Duties is Not Practical” – Volusia/Flagler Chapter, Florida Government Finance Officers Association Quarterly Seminar, Jun. 2012
  • “Does 50% of 100% Equal 50%?” – Central Florida Bankruptcy Law Association, Jun. 2014
  • “Lost Profits in Litigation: A Forensic Accountant’s View” – Orange County Bar Association Business Law Section, Apr. 2016
  • “What You Need To Know About Business Valuation… And Then Some,” – Peterson and Myers, P.A., Jan. 2020

When to Hire Us

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2019 Annual Conference

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